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Accrued Liabilities (Notes) | 3 Months Ended
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Mar. 31, 2022
Accrued Liabilities [Abstract] |
Accounts Payable and Accrued Liabilities Disclosure [Text Block] | Accrued Liabilities and Other Long-Term Liabilities Accrued liabilities consist of the following (in thousands):
| As of
| March 31, 2022 |  | December 31, 2021
Salaries and benefits | $ | 47,604 |  |  | $ | 27,304 |
Incentive compensation | 19,930 |  |  | 33,107 |
Operating lease liability-ST | 20,786 |  |  | 9,009 |
Accrued sales taxes | 7,491 |  |  | 1,980 |
Restructuring accrual | 2,430 |  |  | 664 |
Deferred revenue | 40,870 |  |  | 12,646 |
Accrued other taxes | 1,653 |  |  | 4,337 |
Accrued professional fees | 16,608 |  |  | 773 |
Legal accrual | 3,216 |  |  | 3,897 |
Distribution fees | 21,084 |  |  | 5,645 |
Warranties and returns(1) | 31,857 |  |  | 532 |
Accrued freight | 10,285 |  |  | 9,194 |
Foreign exchange contracts | 895 |  |  | — |
Acquired restructuring liability | 6,775 |  |  | — |
Accrued transaction/integration costs | 8,982 |  |  | — |
Accrued audit fees | 3,187 |  |  | 1,008 |
Defined benefit plan | 2,796 |  |  | — |
Other | 15,371 |  |  | 8,099 |
| $ | 261,820 |  |  | $ | 118,195 |
___________________________ (1) Includes $31.3 million of estimated remediation costs related to a 2021 Warning Letter received by Smiths Medical from the FDA following an inspection of Smiths Medical’s Oakdale, Minnesota Facility, see Note 19: Commitments and Contingencies for further detail. Other long-term liabilities consist of the following (in thousands):
| As of
| March 31, 2022 |  | December 31, 2021
Operating lease liability-LT | $ | 73,391 |  |  | $ | 33,971 |
Benefits | 1,272 |  |  | 1,369 |
Accrued rent | 1,231 |  |  | 1,262 |
Contract liabilities(1) | 168 |  |  | 202 |
Forward-starting interest rate swaps | — |  |  | 1,480 |
Foreign exchange contracts | 27 |  |  | — |
Finance lease liability-LT | 1,923 |  |  | 2,067 |
Deferred revenue | 22,828 |  |  | — |
Field service corrective action(2) | 23,385 |  |  | — |
Other | 9,983 |  |  | 1,479 |
| $ | 134,208 |  |  | $ | 41,830 |

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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